We consider solutions of the Navier-Stokes equations for incompressible fluids in two and three space dimensions. We obtain improved estimates, in the limit of vanishing viscosity, for the Fourier coefficients. The coefficients decay exponentially fast for wave numbers larger than the square root of the maximum of the velocity gradients divided by the square root of the viscosity. This defines the minimum scale, the size of the smallest feature in the flow. © 1990 Springer-Verlag.